In India, if you want to transport goods for business purposes, you need to be aware of the E-way Bill, which is being mandated under Rule 138 of Section 68 of the Goods and Services Act 2017.
The blog will explain to you all you need to know about the E-way Bill with the latest amendments and updates.
What is an E-Way Bill?
An E-Way Bill, i.e., an Electronic Way Bill, is a digital document that must be generated under the GST Act for the movement of goods from one place to another across India if the value of goods exceeds Rs. 50000. In certain states, the value of goods is exceeded.
There are two components to the E-Way Bill: Part A and Part B. The person who was issued the E-Way Bill should fill out Part A, while Part B comprises the transporter details, such as the vehicle number.
- Details of Goods
- Invoice or Bill number
- Value of Goods
- Place of delivery
- GST IN of the sender and receiver
- Transporters ID
- HSN Code
Latest Amendments for E-Way Bill
|
Amendment |
Effective Date |
What It Means |
|
Second E-Way Bill Portal Launched |
July 1, 2025 |
A new portal (ewaybill2.gst.gov.in) will be launched to reduce load and sync data faster for easy use |
|
E-Way Bill for Gold in Kerala |
Jan 27, 2025 |
A new option has been added to generate E-Way Bill for gold items (except imitation jewellery) for easy movement in Kerala |
|
Voluntary EWB for Chapter 71 Withdrawn |
Feb 6, 2025 |
E-Way Bill for Chapter 71 goods (like gold) cannot be generated voluntarily anymore, except in Kerala |
|
Multi-Factor Authentication (MFA) Rollout |
Jan–Apr 2025 |
MFA will be needed to log in, starting with ₹20 Cr+ turnover in Jan and ₹5 Cr+ in Feb, for everyone by April. |
|
Limit on Document Age |
Jan 1, 2025 |
You can't generate an E-Way Bill using documents older than 180 days. |
When is an E-Way Required?
When transporting goods valued at over Rs. 50,000, an E-way bill is required. Either a single invoice or the cumulative value of multiple invoices carried in the same vehicle must have an e-way bill for the movement.
The movement must be for a legitimate business purpose. Let us deep dive into conditions where an E-way Bill is required and where it is exempted.
An E-way bill is required in the following conditions:
|
Category |
Details |
|
E-Way Bill Required |
When goods worth more than ₹50,000 are moved in a single invoice or combined in a vehicle. |
|
Applies In These Cases |
|
|
What is supply? |
|
|
Types of supply |
|
|
Mandatory Even Below ₹50,000 Value |
|
Here are some exemptions to E-way Bill:
- Goods which are being moved using non-motorised vehicles (like handcarts)
- Goods moved from a customs port, airport, air cargo complex, or land customs station to an Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance.
- Goods that are under customs supervision or have been sealed by customs.
- Goods moved under a customs bond from one customs station to another or to a port.
- Cargo in transit to or from Nepal or Bhutan.
- Movement of goods by the Defence Ministry of India.
- Transportation of empty cargo containers.
- Goods moved to or from a weighbridge within 20 km, accompanied by a delivery challan.
- Goods moved by rail where the consignor is a government authority.
- Goods exempted under specific state/UT GST rules.
- Goods listed as no supply under Schedule III or covered under specific tax notifications.
Who needs to generate the E-Way Bill?
This part outlines who needs to generate an E-Way Bill, as it is regulated under the GST Act that an E-Way Bill must be generated if the movement of goods is worth more than ₹50000.
Registered Person
- Must generate an E-Way Bill for the transport of goods over ₹50,000.
- They can also generate lower values optionally.
- They must fill out Part A of Form GST EWB-01 before movement.
Unregistered Persons
- Are required to generate an E-Way Bill.
- Where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier
Transporter
- Must generate an E-Way Bill if the supplier has not.
- May opt not to generate if individual consignment values are below ₹50,000, but the overall value exceeds ₹50,000.
- They need to use Form GST EWB-02 for consolidated E-Way Bills.
The following table offers a clear explanation of the individuals authorised to generate an E-Way Bill, the situations in which they are required to do so, and the specific form they should use.
